In this tutorial I will try to explain how to create a3D effect from a 2D-image

1. This is the original image

2. Start with creating the "Photo-frame" by drawing a selection with the Polygonal Lasso Tool (L). Save the selection as "frame"

3. Now, mask the details that is outside the frame you created in step 2.When you're done, copy the masked objects and paste it into a new layer

4. Creating the Photo frameSelect the first layer with the original image and Load the "frame selection" that you saved in step 2. Select inverse and hit Delete. Select inverse again and go toSelect > Modify> Contract selection by 15 pixels. Save that selection as Innerframe.

Now, load the selection "frame" and then load the selection "innerframe" and chose subtract from selection, an d it will look something like this.

5. Add a new Layer and fill it with a gradient white to light grey. White top left to light grey bottom right.

6. Creating a shadow.Add a new layer below the "frame layer", load the selection "frame" and fill it with black. Deselect and apply the gaussian blur filter with amount 5.

7. Now go to edit > transform > skew and drag it down a little bit on the right side.

8. Set the opacity to about 60%

9. Now, fill the bottom layer with any color you like and you're done!

Combine in a group all the layers composing the apple (press Ctrl button to mark out the corresponding layers and hold on the left mouse’s button while taking down the marked layers on Create a new group selection). Make a copy of the recently made group and choose the Free Transform solution to turn over the copy and place it the same way as it is represented below:

Create a new layer and use on it the earlier indicated standard brush of black color (Opacity of 20%) for drawing the shadow under the apple. This last layer should be placed under the layers, composing the apple, but upper than the reflection’s layer (on the layers’ palette).

Make a copy of the earlier made shadow’s layer and use the Free Transform option to place the copy lower, applying for the copy the next demonstrated layer’s parameters: Fill 72%
Blending Options>Color Overlay